Baker College incorrectly identified when as many as 20 percent of its distance education students began and stopped participating in their online classes, errors that resulted in ineligible students receiving nearly $10,000 in federal financial aid funds, the Education Department's inspector general said in an audit this week. The audit -- the conclusions of which Baker officials strongly disputed -- criticized the college's record keeping and said that of 100 randomly selected students (who received a total of $257,000 in federal aid), department officials were unable to find evidence that 22 of them had been enrolled in their courses long enough to qualify for their full allotment of financial assistance.